M/S. BHARAT & COMPANY vs TRADE TAX OFFICER

The Supreme Court addressed the legality of the seizure of goods under Section 28-A of the U.P. Trade Tax Act, 1948, holding that the absence of a served show cause notice to the appellant constituted a violation of principles of natural justice. The Court emphasized that the appellant was denied an opportunity to respond to the allegations regarding the discrepancies in documentation. Consequently, the Court set aside the High Court's order and directed the release of the seized goods, reinforcing the necessity of due process in tax-related seizures.